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TMI Blog2022 (11) TMI 1182X X X X Extracts X X X X X X X X Extracts X X X X ..... ts own accord, or is brought to its notice by the concerned officer, the jurisdictional officer or the applicant within a period of six months from the date of the order. Provided that no rectification which has the effect of enhancing the tax liability or reducing the amount of admissible input tax credit shall be made, unless the applicant or the appellant has been given an opportunity of being heard. 2. Under Section 103 (1) of the Act, this Advance Ruling pronounced by the Appellate Authority under Chapter XVII of the Act shall be binding only (a) On the applicant who had sought it in respect of any matter referred to in sub-Section (2) of Section 97 for Advance Ruling; (b) On the concerned officer or the jurisdictional officer in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the applicant in case of the services are provided on sub-contract basis i.e., the applicant provides pre and post examination services to the main contractor who in turn provides the said services to the Educational Boards and Universities (including Open Universities)? 2. M/s. Magnetic Infotech Private Limited (hereinafter referred to as "Applicant") is engaged in providing pre and post examination services to the Educational Boards, Universities and Open Universities (hereinafter referred to as 'Educational Institutions'). 3. The applicant has entered into agreements with various educational institutions located in different States such as Board of Secondary Education, Telangana, Board of Intermediate Education, Telangana, Bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services include getting the marks awarded from the evaluation centers capturing the data and summarizing it, purifying it. Processing the examination results by applying all the rules and generating the result sheet, tabulation of result and declaration of result, then issuing the marks memos to the students. The same procedure is followed for the supplementary exams to be conducted for the failed candidates. ISSUES REQUIRING ADVANCE RULING: 7. The applicant submitted the following questions for Advance Ruling and their interpretation on the questions as under: a. Whether GST exemption is available to the applicant in respect of the pre and post Examination services being provided to the Educational Boards and Universities (including O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ersities)? Yes 8.2. It was opined by the above Member that in view of provisions contained under Sl.No. 66(b) of the Notification No. 12/2017-Central Tax (Rate), dt. 28-06-2017, as amended, the service relating to admission to or conduct of examination is exempt when provided to such educational institution, therefore, as a service itself is exempt, this exemption can be claimed by any taxable person including a sub-contractor. 8.3. The views expressed by Shri B. Raghu Kiran, Additional Commissioner, Central Tax on the issues raised by the applicant are as given below: 8.4. The service relating to admission to or conduct of examination is exempt when provided to such educational institution. The said entry specifies that the services ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cant on the applicability of GST as sub-contractor or the application filed by M/s Magnetic Infotech Pvt Ltd, the same has been referred to the Appellate Authority for Advance Ruling for the state of Telangana in terms of Section 98(5) of the CGST/TGST Act, 2017 for hearing and decision on the question No. 2 on which Advance Ruling is sought. 10. In view of the above, the present reference is before this authority. This authority has gone through the records of the case, submissions made by the applicant before the lower authority. PERSONAL HEARING 11. S/Shri Jagannadh and Vijay N Rao, Advocates appeared for the personal hearing held on 2.11.2022 and reiterated the submissions made before the lower authority and requested to consider the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ivalent. 14. From the above what can be deciphered is that the exemption is available when services are provided to an educational institution, by way of ... Services relating to admission to, or conduct of examination by, such institution. In other words, the exemption would be available when the services are provided "to" an educational institution for services relating to admission to, or conduct of examination by, such institution. 15. In the above backdrop, the question / ruling sought by the applicant is to be decided. The applicant sought ruling about whether the exemption is available to them in case of the services provided on sub contract basis i.e. the applicant provides pre and post examination services to the main contractor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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